| Case ID |
eabce208-276b-417d-a26f-7c5f8aa2a109 |
| Body |
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| Case Number |
Special Custom Reference No. 151 & 152 of 2013 |
| Decision Date |
May 08, 2024 |
| Hearing Date |
Mar 21, 2024 |
| Decision |
The Sindh High Court, while hearing the Special Custom Reference No. 151 & 152 of 2013, delivered its decision on May 8, 2024. The case involved the interpretation of Section 196 of the Customs Act, 1969, underscoring the legal principles pertaining to customs duties and regulations. The court's ruling provided clarity on the application of customs laws, emphasizing adherence to statutory provisions. The decision is significant in the context of customs law enforcement and compliance within the jurisdiction of the Sindh High Court. |
| Summary |
The case of M/s. Bawany Metals Ltd. vs. Additional Collector of Customs revolves around the interpretation of customs regulations as per the Customs Act, 1969. The court examined the legal implications of Section 196, which pertains to customs duties and enforcement mechanisms. The ruling delivered by the Sindh High Court on May 8, 2024, clarified important aspects of customs law, ensuring that businesses understand their obligations under the law. This case is pivotal for stakeholders involved in import-export activities, as it highlights compliance requirements and the legal recourse available in disputes with customs authorities. The decision reinforces the importance of adherence to customs regulations and serves as a precedent for future cases regarding customs law. Legal professionals and businesses alike should pay close attention to the outcomes of this case, as it could influence customs practices and legal interpretations in similar contexts. |
| Court |
Sindh High Court
|
| Entities Involved |
Additional Collector of Customs,
M/s. Bawany Metals Ltd.
|
| Judges |
Muhammad Junaid Ghaffar,
Mr. Justice Adnan-ul-Karim Memon
|
| Lawyers |
Mr. Ali Mehdi,
Mr. Muhammad Khalil Dogar
|
| Petitioners |
M/s. Bawany Metals Ltd.
|
| Respondents |
Additional Collector of Customs, Model Customs Collectorate of PaCCS, Custom House, Karachi & Another
|
| Citations |
2024 SLD 3508
|
| Other Citations |
Not available
|
| Laws Involved |
Customs Act, 1969
|
| Sections |
196
|